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Showing 2681–2690 of 34794 articles for “Art. III bis”
Provided they justify this in the schedule provided for in Article L. 123-12, the companies mentioned in I of article L. 233-16 are exempt from the obligation to draw up and publish consolidated accou…
The consolidated financial statements comprise the consolidated balance sheet and income statement and notes to the financial statements: they form an indivisible whole.To this end, the companies incl…
Subject to the provisions of article L. 233-23, the consolidated financial statements are prepared in accordance with the accounting principles and valuation rules of this code, taking into account th…
Subject to justification in the notes to the financial statements, the consolidated financial statements may be drawn up on a different date from that of the annual financial statements of the consoli…
The report on the management of the group sets out the position of the group made up of the undertakings included in the consolidation, its foreseeable development, the significant events that have oc…
By way of derogation from the provisions of article L. 233-16, the companies referred to in the said article are exempted, under conditions laid down by decree in the Conseil d'Etat, from the obligati…
…ness, within the meaning of Article L. 123-16, and which is controlled, within the meaning of II or III of Article L. 233-16, by a company which does not have its registered office in a Member State o…
Business legal entities which, although not required to do so because of their legal form or the size of the group as a whole, publish consolidated accounts, shall comply with the provisions of articl…
I.-Any consolidating company that is not controlled by another company, within the meaning of II or III of Article L. 233-16, whose consolidated turnover at the end of two consecutive financial years…
The consolidated financial statements must be true and fair and give a true and fair view of the assets and liabilities, financial position and results of the consolidated group. The provisions of the…
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